Texas · Rusk County · Local exemptions · Updated Oct 2026

Rusk County, TX property tax exemptions (2026)

The property tax breaks that are set or run locally in Rusk County, on top of Texas’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in Rusk County

In Rusk County your exemptions depend on each taxing unit on your bill: of the 25 units the Rusk County Appraisal District lists for 2025, 18 give a percentage homestead exemption, 9 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Rusk County itself: 20% of the home's value off for every homestead (at least $5,000); $15,000 off for owners 65 or older. Henderson ISD: 20% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no local over-65 amount beyond the state $60,000.

Apply at
Rusk County Appraisal District
Phone
903-657-3578
Local breaks
Rusk County local option homestead exemptions, Henderson ISD local option homestead exemptions, City of Henderson local option homestead exemptions
Tax year
2025

Where to apply in Rusk County

Rusk County Appraisal District

Phone
903-657-3578
Address
107 N. Van Buren St., Henderson, TX 75652-3113
Official exemptions page

Other offices

Local exemptions in Rusk County

Seniors

Rusk County local option homestead exemptions

20% of the home's value off for every homestead (at least $5,000); $15,000 off for owners 65 or older.

Set by
county
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Rusk County. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it.
How to apply
No separate application to Rusk County: file Form 50-114 once with the Rusk County Appraisal District, checking the age 65 or disabled box if it applies, with a copy of your Texas driver's license or ID showing the home's address. The appraisal district applies every taxing unit's exemptions to your home.
Deadline
Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.

Source: official page

Homestead

Henderson ISD local option homestead exemptions

20% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no local over-65 amount beyond the state $60,000.

Set by
school district
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in Henderson ISD.
How to apply
No separate application to Henderson ISD: file Form 50-114 once with the Rusk County Appraisal District, checking the age 65 or disabled box if it applies, with a copy of your Texas driver's license or ID showing the home's address. The appraisal district applies every taxing unit's exemptions to your home.
Deadline
Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.

Source: official page

Seniors

City of Henderson local option homestead exemptions

20% of the home's value off for every homestead (at least $5,000); $6,000 off for owners 65 or older.

Set by
city
Tax year
2025
Who qualifies
You own the home and live in it as your principal residence (residence homestead) in City of Henderson. Over-65 amount: you are 65 or older; a surviving spouse 55 or older can keep it.
How to apply
No separate application to City of Henderson: file Form 50-114 once with the Rusk County Appraisal District, checking the age 65 or disabled box if it applies, with a copy of your Texas driver's license or ID showing the home's address. The appraisal district applies every taxing unit's exemptions to your home.
Deadline
Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).
Renewal
One-time, unless the appraisal district asks you to reapply.

Source: official page

Amounts by taxing unit in Rusk County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Sort:
Taxing unitTypeDisabilityFreezeHomestead pctOver65Source
Carlisle ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
City of Eastoncitynone (2025)not stated (2025)none (2025)none (2025)official
City of Hendersoncitynot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$6,000 (2025)official
City of Kilgorecitynot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$15,000 (2025)official
City of Mt. Enterprisecitynot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$15,000 (2025)official
City of New Londoncity$15,000 (2025)not stated (2025)20% of home value (at least $5,000) (2025)$15,000 (2025)official
City of Overtoncitynot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$15,000 (2025)official
City of Tatumcitynot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$5,000 (2025)official
Cushing ISDschool district$25,000 local, on top of the state $60,000 (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)$25,000 local, on top of the state $60,000 (2025)official
Garrison ISDschool district$25,000 local, on top of the state $60,000 (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)$25,000 local, on top of the state $60,000 (2025)official
Gregg ESD #1specialnone (2025)not stated (2025)none (2025)none (2025)official
Henderson ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
Kilgore Collegespecialnot stated (2025)not stated (2025)none (2025)$30,000 (2025)official
Kilgore ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)state $60,000 only (2025)official
Laneville ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
Leverett's Chapel ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
Mt. Enterprise ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
Overton ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
Overton Municipal Cemeteryspecialnone (2025)not stated (2025)none (2025)none (2025)official
Rusk Countycountynot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$15,000 (2025)official
Rusk County ESD #1specialnone (2025)not stated (2025)none (2025)none (2025)official
Rusk County Groundwater Conservation Districtspecialnot stated (2025)not stated (2025)20% of home value (at least $5,000) (2025)$15,000 (2025)official
Rusk ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)none (2025)$6,250 local, on top of the state $60,000 (2025)official
Tatum ISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official
West Rusk CISDschool districtstate $60,000 only (2025)yes, required by state law for school taxes (2025)20% of home value (at least $5,000), on top of the state $140,000 (2025)state $60,000 only (2025)official

State exemptions that also apply here

These breaks come from Texas law. Their full rules, forms and deadlines are on the Texas page.

All Texas property tax exemptions

By group in Texas: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Rusk County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Rusk County median effective rate: 0.91% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate in Rusk County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. It is a county-wide middle value; rates differ by town and school district.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Rusk County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Rusk County

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about property tax exemptions in Rusk County

What property tax exemptions are there in Rusk County?

In Rusk County your exemptions depend on each taxing unit on your bill: of the 25 units the Rusk County Appraisal District lists for 2025, 18 give a percentage homestead exemption, 9 non-school units add an over-65 amount, and the list does not say which non-school units have adopted a tax ceiling (freeze). Rusk County itself: 20% of the home's value off for every homestead (at least $5,000); $15,000 off for owners 65 or older. Henderson ISD: 20% of the home's value off for every homestead (at least $5,000) in addition to the state $140,000; a school tax ceiling (freeze) for 65+/disabled owners, as state law requires. It has no local over-65 amount beyond the state $60,000. Local breaks here: Rusk County local option homestead exemptions; Henderson ISD local option homestead exemptions; City of Henderson local option homestead exemptions.

Where do I apply for a property tax exemption in Rusk County?

Rusk County Appraisal District Phone: 903-657-3578 Address: 107 N. Van Buren St., Henderson, TX 75652-3113. Also: Rusk County Tax Assessor-Collector, which collects the property tax bill. Also: Texas Comptroller, Property Tax Assistance Division, which state agency: statewide exemption rules and forms.

When is the deadline to apply in Rusk County?

Rusk County local option homestead exemptions: Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431). Henderson ISD local option homestead exemptions: Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431). City of Henderson local option homestead exemptions: Homestead: generally by April 30 of the tax year; age 65/disabled: within one year after you qualify. Late applications are accepted up to two years after the taxes become delinquent (Tax Code §11.43, §11.431).

Do I have to reapply every year in Rusk County?

Rusk County local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. Henderson ISD local option homestead exemptions: One-time, unless the appraisal district asks you to reapply. City of Henderson local option homestead exemptions: One-time, unless the appraisal district asks you to reapply.

Do Texas’s statewide exemptions apply in Rusk County too?

Yes. The statewide breaks on our Texas page apply here as well, for example General Residence Homestead Exemption, Age 65 or Older or Disabled Residence Homestead Exemption and School Tax Ceiling (tax freeze) for Age 65 or Older or Disabled. This page adds what Rusk County sets or runs itself.

Good to know in Rusk County

  • Statewide, every school district must exempt $140,000 of a homestead's value and another $60,000 for owners 65+ or disabled, and freeze school taxes for them; the amounts in the table are what each local unit adds (Texas Tax Code §11.13, §11.26).

Think your assessed value is too high? See how to appeal in Rusk County.

Sources

Last checked: Oct 2026.